What is Payment and Deduction Statement CIS and How Does it Work?
- Adil Akhtar
- Feb 15, 2024
- 19 min read
Updated: 3 days ago
What Is a Payment and Deduction Statement (CIS) and How Does It Work in the UK?
A CIS payment and deduction statement, sometimes called a PDS, is the written record a contractor must provide to every subcontractor from whom a CIS deduction has been made. It confirms the gross amount paid, the materials cost excluded from the deduction calculation, the amount deducted, and the net sum paid to the subcontractor. It must be issued within 14 days of the end of the tax month in which the payment was made.
For the 2026/27 tax year, the PDS is the subcontractor's primary evidence that tax has been withheld and paid over to HMRC on their behalf. Without it, they cannot accurately complete their Self Assessment return or reconcile the deductions claimed against their actual tax liability.
How the CIS Payment and Deduction Statement Fits Into the Monthly Cycle
The Construction Industry Scheme operates on a tax month basis. A tax month runs from the 6th of one month to the 5th of the next. For example, the tax month covering 6 May to 5 June 2026 is one tax month. Payments made to subcontractors within that window must be reported on the monthly CIS return filed with HMRC by 19 June (22 June for electronic payment), and the PDS for each subcontractor from whom a deduction was made must be issued by the same date of 19 June.
These two deadlines run in parallel: the contractor's monthly return to HMRC and the statement to the subcontractor. Both are due within 14 days of the end of the tax month, regardless of whether the payment was made at the start or end of that month.
From 6 April 2026, the requirement for contractors to file a nil return in any month where no subcontractor payments were made was reinstated. HMRC had previously removed this requirement, but it is back in force for 2026/27. Where a contractor has had a quiet month with no CIS payments, they must either file a nil CIS return or notify HMRC of a period of inactivity. Doing neither results in an automatic penalty.
What Must a CIS Payment and Deduction Statement Contain?
The contractor must provide a written statement to every subcontractor from whom a tax deduction has been made within 14 days of each tax month end. Contractors must include certain information in the statement but are otherwise free to decide on its style.
The required information for 2026/27 is:
The name and registration details of the contractor. The name of the subcontractor. The date of payment and the tax month to which it relates. The gross amount of the payment before deduction. The cost of materials excluded from the deduction calculation. The amount of the CIS deduction applied. The net amount actually paid to the subcontractor.
The statement can be issued on paper or electronically, provided both parties have agreed to the electronic method. There is no prescribed format, so a simple one-page document, a formatted email, or an output from payroll or accounting software all satisfy the requirement provided the required fields are present. What does not satisfy the requirement is a payment to the subcontractor's bank account with no accompanying documentation. The payment itself is not the statement.
If a subcontractor is paid gross, meaning they hold gross payment status and no deduction is made, a statement is not required for that payment. The PDS obligation applies only where a deduction has actually been made.
How the Deduction Is Calculated: Labour, Materials and the Exclusions
This is the area where the most costly errors occur in practice, both for contractors who deduct from the wrong base and for subcontractors who fail to separate their costs clearly on invoices.
CIS deductions apply exclusively to the labour element of a payment. Materials, VAT, and certain other costs are excluded from the calculation before the rate is applied. A subcontractor who provides both labour and materials on a single job must separate those elements explicitly on their invoice. Where no separation is provided, the contractor is obligated to deduct from the full invoice amount, which typically overstates the deduction and shortchanges the subcontractor.
Equipment hire is treated as labour for CIS purposes, not as materials. Fuel used in plant is also excluded from the materials allowance. Materials must have actually been supplied and incorporated into the construction work to qualify for exclusion from the deduction base.
A worked illustration makes this concrete. A registered subcontractor invoices a contractor for a job: labour £1,200, materials £800, VAT (20%) £400 on the full £2,000. The contractor verifies the subcontractor as registered at the standard 20% rate. The deduction applies only to the labour element of £1,200. The deduction is £240 (20% of £1,200). VAT of £400 is paid in full and is entirely outside the CIS calculation. Materials of £800 are paid in full. The net payment to the subcontractor is £1,200 - £240 (labour payment net of deduction) plus £800 materials plus £400 VAT, giving a total payment of £2,160.
The PDS for this payment shows: gross labour payment £1,200, materials excluded £800, deduction £240, net payment to subcontractor £2,160 (before VAT separately handled).
Deduction Rates: The Three Possible Outcomes From Verification
Before making any payment to a subcontractor, the contractor must verify them with HMRC. The verification result determines the rate applied. A contractor cannot simply apply whatever rate the subcontractor claims they are entitled to.
For 2026/27, the three rates are:
Zero per cent, meaning the subcontractor holds gross payment status and is paid in full with no deduction. Standard 20% for subcontractors registered for CIS under the net payment route. 30% for unregistered subcontractors or those where verification produces an inconclusive result.
If you do not register under CIS, or the contractor cannot verify you correctly, they must deduct tax at 30% from the labour part of your invoice. Materials and similar direct costs should still be paid in full where invoiced properly.
Contractors must re-verify a subcontractor before their first payment from them. Re-verification is not required for subcontractors already included on a return in the current or two previous tax years.
Where a contractor uses the wrong rate, even in good faith, they remain liable to HMRC for any shortfall. If reasonable care has not been exercised, HMRC is able to recover that CIS tax for up to six years from the end of the tax year it relates to, together with interest charges and penalties.
How Subcontractors Use the PDS on Their Tax Return
The PDS is not just an administrative document. It is the evidential basis for the subcontractor's tax position, and the way the deductions are recovered depends on whether the subcontractor is an individual or a limited company.
For Sole Traders and Partnerships
A self-employed sole-trader subcontractor claims CIS deductions as credits against their income tax and Class 4 National Insurance liability on their Self Assessment return. The deductions recorded across all PDS statements received during the tax year are entered in the CIS section of the return, reducing the net tax owed. Where the total deductions exceed the total tax liability, a refund arises. That refund can be substantial for subcontractors with high qualifying deductions and modest profits.
Accuracy matters considerably here. The PDS figures must match what is reported on the subcontractor's return, and those figures must reconcile with what the contractor submitted on their monthly return to HMRC. Where discrepancies arise, HMRC's systems flag them and the subcontractor may be asked to provide their PDS documents to substantiate the claim.
For Limited Company Subcontractors
The position is different and often more immediately useful. A limited company subcontractor can offset CIS deductions it has suffered against its employer's PAYE, NIC, and CIS liabilities in the same monthly payment period, rather than waiting until after the end of the tax year.
Limited company subcontractors can reclaim CIS deductions suffered by offsetting them against their employer liabilities, including CIS deductions made by the limited company from payments to its own subcontractors. Each month, the limited company subcontractor can reduce the total employer liabilities owed by the amount of CIS tax already deducted from its income.
This in-year offset mechanism makes the PDS a cash-flow management document as much as a tax record. A busy construction limited company that receives PDS statements showing £8,000 of deductions in a month can apply those £8,000 of credits directly against its monthly employer liability payment to HMRC, reducing what it actually pays across.
What Happens If the Contractor Fails to Issue the PDS?
Failure to issue a payment and deduction statement is a formal compliance failure with defined consequences. Failing to issue deduction statements to subcontractors can result in penalties of up to £3,000.
For the subcontractor, the more immediate problem is practical rather than financial: without the PDS, they cannot accurately complete their tax return or verify that the correct amount was deducted and remitted. Under CIS rules, a contractor must give you at least one payment and deduction statement for each tax month. The contractor must issue the statement within 14 days of the end of the tax month.
Where a contractor fails to provide the PDS after being asked, the subcontractor should make a formal written request. If that fails, HMRC can be contacted in writing. HMRC no longer provides missing PDS data over the CIS helpline; written requests are now the appropriate route for this.
A subcontractor who genuinely cannot obtain the PDS and needs to reconstruct the figures for their return can do so from bank records, provided they know their registration status and the applicable rate. A registered subcontractor at 20% who received a payment of £780 can work backwards: £780 is 80% of the gross labour payment, so the gross labour was £975 and the deduction was £195. This reconstruction is acceptable where contemporaneous records are unavailable, but it is significantly less reliable than a properly issued PDS and should be a last resort.
The New 2026/27 Compliance Context: GPS Enforcement and Nil Returns
Two changes from 6 April 2026 are directly relevant to the PDS and the monthly CIS cycle.
First, as noted above, nil returns are reinstated. A contractor with no subcontractor payments in a month must file a nil return or apply for inactivity status. This closes the gap where previously a contractor with intermittent subcontractor use might inadvertently miss a filing period.
Second, gross payment status enforcement has sharpened. From April 2026, HMRC can cancel GPS immediately where it determines that a contractor or subcontractor made or received a payment connected to fraud and knew, or should have known, about that connection. This immediate cancellation power means that a subcontractor who held GPS and loses it mid-year may need to inform their contractor promptly, and the contractor must reverify and begin deducting from the next payment.
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Delving Deeper: The Operational Mechanics of CIS Payment and Deduction Statements
Building on the foundational understanding of the CIS Payment and Deduction Statement, this section explores the operational nuances, compliance requirements, and the procedural intricacies that contractors and subcontractors must navigate in the UK construction sector.
Compliance and Reporting Requirements
Compliance with the CIS rules is non-negotiable for contractors and subcontractors. For contractors, this involves a meticulous process of verifying subcontractors with HMRC, ensuring accurate deduction calculations, and fulfilling reporting obligations through the submission of monthly returns that detail all payments made under the CIS, including those covered by Payment and Deduction Statements.
Monthly Returns: Contractors are obligated to submit CIS returns monthly, detailing payments to all subcontractors, deductions made, and declaring that no payments have been omitted. This serves as a comprehensive record for HMRC to monitor CIS compliance and taxation.
Record Keeping: Both contractors and subcontractors must maintain detailed records of payments, deductions, and materials costs for at least three years. This documentation is critical for auditing purposes and verifying the accuracy of tax payments and refunds.
The Impact of Digitalisation
The CIS landscape has been significantly transformed with the integration of digital tools and platforms. HMRC's push towards digitalisation aims to simplify compliance, enhance accuracy, and reduce paperwork.
Digital Submission: The ability to submit CIS returns and Payment and Deduction Statements digitally has streamlined the reporting process, enabling contractors to fulfill their obligations more efficiently.
Online Verification System: HMRC's online verification system for subcontractors simplifies the process of determining the correct rate of deduction, thereby reducing errors and ensuring compliance.
Addressing Discrepancies and Disputes
Despite the system's efficiencies, discrepancies or disputes may arise regarding deductions or payment calculations. Subcontractors, upon receiving their Payment and Deduction Statement, should review it for accuracy. If discrepancies are identified, they should first address the issue with the contractor to seek clarification or correction.
HMRC Intervention: If disputes cannot be resolved directly with the contractor, subcontractors have the right to contact HMRC for intervention. This underscores the importance of maintaining detailed records and documentation.
The Role of Payment and Deduction Statements in Tax Planning
For subcontractors, Payment and Deduction Statements are not just records of payment but vital documents for tax planning and management. They provide the basis for:
Tax Returns: Subcontractors use these statements to report their income accurately on their Self-Assessment tax returns, ensuring they receive credit for the tax already deducted.
Refund Claims: If subcontractors believe they have overpaid tax through CIS deductions, the Payment and Deduction Statements serve as evidence for claiming refunds from HMRC.
Best Practices for Contractors and Subcontractors
Timely Communication: Both parties should maintain open lines of communication to address any issues related to payments or deductions promptly.
Regular Reconciliation: Regularly reconciling records with Payment and Deduction Statements can help identify and rectify discrepancies early on.
Leverage Digital Tools: Utilizing digital platforms for record-keeping, verification, and submission can significantly reduce errors and improve efficiency.
The CIS Payment and Deduction Statement plays a pivotal role in the financial and tax management within the UK's construction industry. For contractors, adherence to the scheme's requirements is crucial for legal compliance and operational efficiency. For subcontractors, these statements are essential for ensuring accurate tax payments and facilitating tax planning. As the industry continues to evolve, both contractors and subcontractors must stay informed of changes and leverage technology to streamline their processes, ensuring a smooth and compliant operation under the CIS framework.
How to Fill CIS Payment and Deduction Statements For - A Step By Step Guide
Filling out CIS Payment and Deduction Statements in the UK requires a detailed approach to ensure compliance and accuracy in reporting. Here’s a step-by-step guide to completing these statements effectively:
Contractor Details: Begin by providing comprehensive details of the contractor, including the contractor’s name and address. This section establishes the identity of the entity making the payment and is crucial for record-keeping and any future correspondence.
Tax Month Ended: Specify the tax month to which the statement pertains. This information helps in aligning the deductions with the correct tax period, facilitating easier tracking and reconciliation of payments and deductions over the financial year.
Employer’s Tax Reference: Enter the contractor’s Employer’s Tax Reference (ETR). This unique identifier is used by HMRC to track tax payments and is essential for ensuring that the deductions are correctly attributed to the contractor.
Subcontractor Details: Provide the subcontractor’s full name, ensuring that payments and deductions are accurately recorded against the right individual or entity. This includes their Unique Taxpayer Reference (UTR) and, if applicable, the Verification Number, which is particularly important when a higher rate deduction has been made.
Gross Amount Paid (Excl VAT): Record the total payment made to the subcontractor before any deductions. This figure should exclude VAT and only reflect the value of the work completed.
Less Cost of Materials: If the subcontractor has supplied materials for the job, deduct the cost of these materials from the gross payment. This ensures that deductions are only made on the labour component of the payment, as required by CIS regulations.
Amount Liable to Deduction: Calculate the amount that is subject to CIS deductions. This is the gross amount paid minus the cost of materials.
Amount Deducted: Specify the total amount deducted from the payment as per CIS tax rates. This figure represents the tax that the contractor has withheld on behalf of HMRC.
Amount Payable (A-B): Finally, calculate the net amount payable to the subcontractor after deductions. This is the gross amount minus the total deductions made.
Suggestions for Completing Each Section:
Ensure accuracy in all personal and business details to avoid any discrepancies.
Verify the tax month and year to correspond with the correct period for which the statement is being issued.
Double-check the Employer’s Tax Reference and the subcontractor’s Unique Taxpayer Reference for correctness.
Accurately calculate the cost of materials and ensure that this cost is justifiably deducted from the gross payment.
Apply the correct CIS deduction rate, which may vary depending on the subcontractor’s verification status with HMRC.
By meticulously following these steps and ensuring that each section of the CIS Payment and Deduction Statement is accurately completed, contractors can maintain compliance with HMRC regulations, facilitate clear financial records, and uphold transparency with their subcontractors. This not only aids in financial management but also builds trust and professionalism within the contractor-subcontractor relationship.
Navigating Advanced Aspects of CIS Payment and Deduction Statements
In the final segment of our comprehensive guide on the Construction Industry Scheme (CIS) Payment and Deduction Statements in the UK, we delve into advanced aspects that enhance understanding and compliance for contractors and subcontractors alike. This section not only consolidates the essence of the Payment and Deduction Statements but also provides insights into strategic tax management, dispute resolution, and future-proofing against common pitfalls.
Strategic Tax Management for Subcontractors
Subcontractors must adopt a proactive approach to managing their taxes within the CIS framework. The Payment and Deduction Statements are instrumental in this process, enabling subcontractors to:
Forecast Tax Liabilities: By analysing the deductions made throughout the year, subcontractors can estimate their tax liabilities, allowing for better financial planning and budgeting.
Claim Appropriate Expenses: Subcontractors should meticulously document and claim all allowable expenses to offset against their income, reducing taxable profits and potentially lowering their tax bills.
Enhancing Compliance through Technology
The integration of technology into the CIS compliance process offers significant advantages for both contractors and subcontractors. Advanced software solutions can automate many aspects of CIS management, including:
Automated Verification and Deduction Calculations: Reducing manual errors and ensuring compliance with HMRC requirements.
Digital Record Keeping: Facilitating easy access to historical Payment and Deduction Statements and other CIS documentation for audit purposes.
Dispute Resolution Mechanisms
Disagreements over deductions or the content of Payment and Deduction Statements can arise. Both parties should be aware of the formal mechanisms for resolving these disputes:
Internal Review: Initially, the disagreement should be addressed through an internal review process with the contractor, seeking an amicable resolution.
HMRC Mediation: If internal resolution fails, subcontractors can seek mediation from HMRC, which can review the case and provide a binding decision based on CIS regulations.
Future-Proofing Against CIS Pitfalls
Both contractors and subcontractors must remain vigilant to avoid common pitfalls associated with CIS compliance and Payment and Deduction Statements, such as:
Regular Updates on CIS Regulations: Staying informed about changes in CIS regulations and tax laws is crucial to ensure ongoing compliance.
Professional Advice: Engaging with tax professionals or accountants who specialise in construction industry taxation can provide valuable insights and help navigate complex situations.
The Payment and Deduction Statement is a cornerstone document under the CIS, facilitating a transparent and efficient process for managing tax deductions in the UK construction industry. For contractors, it represents a critical element of compliance, ensuring that deductions are correctly calculated and reported. For subcontractors, these statements are essential for verifying that deductions are accurate and for managing their tax affairs effectively.
As the construction industry continues to evolve, both contractors and subcontractors must adapt to changes in legislation, embrace technological advancements, and adopt best practices for tax management. By doing so, they can ensure compliance, optimise their tax positions, and maintain a competitive edge in the dynamic construction sector.
This comprehensive exploration of the Payment and Deduction Statement under the CIS provides a solid foundation for understanding its significance, operational mechanics, and the advanced strategies necessary for navigating the complexities of tax management in the construction industry. With diligent attention to detail, adherence to best practices, and proactive engagement with technological tools, stakeholders can achieve compliance, financial efficiency, and business success in the UK's construction landscape.
CIS Payment and Deduction Statement Key Stats and Requirements
Requirement or Statistic | Description | Key Details or Deadlines | Applicable CIS Rate/Frequency |
Standard Deduction Rates | Tax percentages deducted from the labour element of subcontractor payments (excluding VAT and materials). | Applied to mainstream and deemed contractors. Rates depend on the subcontractor's HMRC registration status. | 20% (Registered), 30% (Unregistered), 0% (Gross Status) |
Payment and Deduction Statement (PDS) | Mandatory document provided by contractors to subcontractors detailing payments and withheld tax. | Must be provided within 14 days of the end of each tax month (by the 19th). Essential for Self-Assessment and reclaiming overpaid tax. | Monthly or per payment |
Mandatory Document Contents | Required legal identifiers and financial breakdowns that must be included on every PDS for transparency. | Must include: Contractor name/UTR, Subcontractor name/UTR, tax month end, gross payment, materials cost, and net deduction amount. | Per payment or monthly |
Monthly Return Filing (CIS300) | Contractors must submit a return to HMRC detailing all payments made to subcontractors. | Deadline is the 19th of every month (14 days after the tax month ends). Includes a declaration of employment status. | Monthly |
Nil Returns | Obligation for contractors to notify HMRC even if no subcontractor payments were made in a month. | Mandatory for mainstream contractors from 6 April 2026; deemed contractors are often exempt from nil return mandates. | Monthly |
Late Filing Penalties | Automated financial charges for failing to submit monthly CIS returns by the deadline. | £100 (1 day late), £200 (2 months), greater of £300 or 5% of liability (6 months). Can reach £3,000 for missing records. | Per missing return |
Key Takeaways
A CIS payment and deduction statement must be issued by the contractor to every subcontractor from whom a deduction has been made, within 14 days of the end of the relevant tax month. The tax month runs from the 6th to the 5th.
The statement must show the gross payment, the materials excluded from the deduction calculation, the amount deducted, and the net amount paid. The format is not prescribed, but all required fields must be present.
CIS deductions apply to the labour element only. Materials must be separately itemised on the subcontractor's invoice. Equipment hire and plant fuel are treated as labour, not materials.
The three deduction rates for 2026/27 are 0% (gross payment status), 20% (registered), and 30% (unregistered or unverified). The contractor must verify before the first payment and cannot rely on the subcontractor's own statement of their status.
Sole-trader subcontractors recover deductions through their annual Self Assessment return. Limited company subcontractors can offset deductions against monthly PAYE and NIC liabilities in-year.
Failure to issue a PDS can result in penalties of up to £3,000. From April 2026, nil returns are also required in months where no subcontractor payments were made.
FAQs
Q1: Can a contractor send one monthly CIS statement instead of a statement after every single payment?
A1: Well, it is worth noting that HMRC allows a payment and deduction statement to be issued monthly or more often. The key point is timing: if a deduction has been made, the subcontractor must receive the statement within 14 days of the end of the tax month, and a tax month runs from the 6th of one month to the 5th of the next. Electronic statements are allowed too, but only if both sides agree and the subcontractor can store and print the document. In practice, that means a small builder paying the same plasterer twice in one tax month can usually issue one clean statement for that month, provided the numbers are complete and sent on time.
Q2: Can a CIS payment and deduction statement be used as proof for a Self Assessment return?
A2: Yes. For sole traders and partners, this statement is the evidence that supports the CIS deduction claim on Self Assessment. HMRC’s example statement shows the sort of figures it expects to see: contractor details, subcontractor details, gross amount paid excluding VAT, less cost of materials, amount liable to deduction, amount deducted, and amount payable. In my experience, the safest habit is to keep the statement with the invoice and bank record for the same job, because that trio usually settles any later query very quickly.
Q3: Can a subcontractor still claim CIS deductions if the contractor never sent the statement?
A3: Yes, but do not leave it until the tax return deadline is breathing down your neck. HMRC says the first step is to ask the contractor for replacement copies. If the contractor has stopped trading and the statements cannot be recovered that way, HMRC says to write in with the subcontractor’s name, address, UTR, the contractor’s name and address, the contractor’s tax reference if known, the payment dates or tax months, and the reason the statements are missing. I have seen this crop up when smaller firms fold mid-project; the paper trail matters more than people expect.
Q4: Does a CIS deduction mean the tax is fully paid?
A4: No, not at all. CIS deductions are advance payments towards tax and National Insurance, not the final bill. For sole traders and partners, the full invoice income still goes into Self Assessment, and HMRC then offsets the CIS deductions already made by contractors. If there is still tax to pay, the balance is due in the usual way; if too much was deducted, a refund can follow. That is why the statement is important, but it is not the end of the story.
Q5: Can a limited company subcontractor reclaim CIS through the Corporation Tax return?
A5: No, and this is a common trap. HMRC says a limited company must reclaim CIS deductions through its monthly payroll reporting, not through the Corporation Tax return. The route is through the FPS and EPS, with the CIS total entered year to date so HMRC can set it against PAYE and National Insurance due. If any CIS deductions are still left over after the company’s PAYE bill has been reduced, they can be carried forward within the same tax year and may then be repaid later. I have seen company directors lose time simply because they put the figures on the wrong return first.
Q6: Can a subcontractor challenge a statement that does not match HMRC’s records?
A6: Yes. HMRC compares the payment and deduction statement against the contractor’s monthly return for the same tax month, so mismatches do get picked up. If HMRC thinks a claim is wrong, it can ask for evidence or ask the claimant to change the figures; if the deadline is missed, HMRC may correct the claim and stop further claims for that tax year, although an appeal is possible. In practical terms, the fastest fix is usually the boring one: a corrected statement, the original invoice, and a bank record that all tell the same story.
Q7: Can materials and VAT change the amount shown on the statement?
A7: Yes, and this is where a lot of CIS errors start. HMRC’s statement example shows the gross amount paid excluding VAT, then less the cost of materials, then the amount liable to deduction. So if a subcontractor supplies timber, tiles, fixings or similar materials, those costs should be separated from labour before the CIS deduction is worked out. A simple rule that helps in real life: if the cost is genuinely materials, it should not be taxed as labour.
Q8: Does living in Scotland change how a CIS statement works?
A8: The CIS statement itself works in the same way, but the final income tax position can differ because Scottish income tax bands are different from the rest of the UK. For the 2025-26 tax year, Scotland has its own rates, and they apply to wages, pensions and most other taxable income. So a Scottish subcontractor may receive exactly the same CIS deduction on the statement as someone in England, yet still end up with a different final Self Assessment result.
Q9: Can a subcontractor with other income use a CIS statement to estimate the final tax bill?
A9: Yes, but only as part of the full picture. HMRC’s Self Assessment tax calculator takes into account self-employment profits, property income, pensions and paid employment, so it is useful for someone who has CIS work plus a side job or rental income. That matters because CIS deductions might be 20% or 30% at source, while the final tax bill depends on the person’s total income, allowances and National Insurance position. A freelancer in Birmingham, for example, can be heavily deducted under CIS but still owe more tax later if their other income pushes them into a higher band.
Q10: Can a subcontractor on gross payment status still expect a statement?
A10: Usually there is no CIS deduction at all if the subcontractor has gross payment status, because the rate is 0%. HMRC says it is good practice for the contractor to give a payment statement in those cases, but there is no obligation to do so. So if a company is paid gross, it should still keep its own records carefully rather than assuming paperwork will arrive automatically. That is especially important where the business is mixed, with some months paid gross and others paid under deduction.
About the Author:
Adil Akhtar, ACMA, CGMA, serves as CEO and Chief Accountant at Pro Tax Accountant, bringing over 18 years of expertise in tackling intricate tax issues. As a respected tax blog writer, Adil has spent more than three years delivering clear, practical advice to UK taxpayers. He also leads Advantax Accountants, combining technical expertise with a passion for simplifying complex financial concepts, establishing himself as a trusted voice in tax education.
Email: adilacma@icloud.com
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